Vineet Kothari, J.

The short, but an interesting question involved in these revision petitions is about rate of taxability of 'Multi Functional Device' sold by the Assessee-Companies, which carry out the function of scanning, photocopier fax machine and as computer printer, under the provisions of the Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as 'the VAT Act') enforced within the State of Rajasthan with effect from 01.04.2006.

2. The facts have been illustratively taken from S.B. Sales Tax Revision Petition No. 21/2010 - M/s. Hewlett-Packard India Sales Pvt. v. Deputy Commissioner (Appeals)-I, Commercial Tax Department, Jaipur and anr and S.B. Sales Tax Revision Petition No. 24/2015 - M/s. Kores (India) Ltd, v. The Assistant Commissioner, Commercial Taxes, Anti Evasion, Rajasthan-I, Jaipur. All these cases were heard finally at this stage by consent of both the sides.

3. All these revision petitions are pertaining to the assessment of the Assessee-Companies between the period 01.04.2006 to 09.03.2010, and arise out of the order of the learned Rajasthan Tax Board, Ajmer, holding against the Assessee-Companies that such Multi-Functional Devices are not Comput